Reports of the United States Tax Court, 116. sējumsUnited States Tax Court, 2001 |
No grāmatas satura
1.5. rezultāts no 100.
1. lappuse
... taxable years . Carl Garold Sims , for petitioner . Frederick J. Lockhart , Jr. , for respondent . OPINION FOLEY , Judge : By notice dated July 28 , 1998 , respondent determined deficiencies of $ 52,073 , $ 709,939 , and $ 161,037 ...
... taxable years . Carl Garold Sims , for petitioner . Frederick J. Lockhart , Jr. , for respondent . OPINION FOLEY , Judge : By notice dated July 28 , 1998 , respondent determined deficiencies of $ 52,073 , $ 709,939 , and $ 161,037 ...
2. lappuse
... taxable year for which the corpora- tion was an S corporation . " Sec . 1374 ( a ) , ( d ) ( 7 ) . Section 1374 ( d ) ( 9 ) , as amended , provides : " Any reference in this sec- tion to the 1st taxable year for which the corporation ...
... taxable year for which the corpora- tion was an S corporation . " Sec . 1374 ( a ) , ( d ) ( 7 ) . Section 1374 ( d ) ( 9 ) , as amended , provides : " Any reference in this sec- tion to the 1st taxable year for which the corporation ...
4. lappuse
... taxable years . We agree . In 1989 , when petitioner became a C corporation , the transition rule became inapplicable . In 1994 , petitioner made an S election , and thus became subject to section 1374 , as amended , and in effect that ...
... taxable years . We agree . In 1989 , when petitioner became a C corporation , the transition rule became inapplicable . In 1994 , petitioner made an S election , and thus became subject to section 1374 , as amended , and in effect that ...
5. lappuse
... taxable year , the partner's distributive share for the entire partnership taxable year is reportable by the bankruptcy estate . See secs . 706 ( a ) , 1398 ( e ) , I.R.C. Laurence E. Nemirow , Josh O. Ungerman , and William R. Cousins ...
... taxable year , the partner's distributive share for the entire partnership taxable year is reportable by the bankruptcy estate . See secs . 706 ( a ) , 1398 ( e ) , I.R.C. Laurence E. Nemirow , Josh O. Ungerman , and William R. Cousins ...
6. lappuse
... taxable year into two short taxable years on account of his bankruptcy filing . Accordingly , Mr. Katz ' individual income tax return for 1990 , on which he claimed the status of a married person filing separately , covered the entire ...
... taxable year into two short taxable years on account of his bankruptcy filing . Accordingly , Mr. Katz ' individual income tax return for 1990 , on which he claimed the status of a married person filing separately , covered the entire ...
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9th Cir ACC's acquired acquisition affd agreement Alcon P.R. allocation amount annuity applicable Avitene AVLP Bank bankruptcy bankruptcy estate benefits capital asset capital expenditures claim clubhouse Commissioner Congress corporation costs Court of Appeals decedent deduction election employees entrance fee escrow exit fee expenses fact FDIC Federal income tax filed gross income Humacao Idaho Power Co Income Tax Regs income tax return incurred INDOPCO information return insolvent installment contracts Insurance Fund Internal Revenue Code Internal Revenue Service issue Judge Drennen Kirby Lumber Co limited partnership interest loans manufacturing MedChem P.R. MedChem U.S.A. ment Metrobank notice of deficiency overhead paid parties partner payment percent period peti petition petitioner's petitioners provides Puerto Rico purchase purposes relief reported respondent's Rule SAIF salaries sioner Stat stipulated supra T.C. Memo Tax Court taxable taxpayer tion trade or business transaction transferred Vetrano Woburn